Regulation 2 Amendments of section 318C of the Income Tax (Earnings and Pensions) Act 2003

(1)

Section 318C^f1 of the Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

(2)

In subsection (2)—

(a)

in paragraph (c) omit “between the child’s 8^th birthday and the last day on which he is treated as being a child”;

(b)

at the end of paragraph (c) omit “or”;

(c)

in paragraph (e) omit “or”;

(d)

at the end of paragraph (ea) omit “or”; and

(e)

after paragraph (ea) insert—

“(eb)

by a child care provider registered under the Childcare (Voluntary Registration) Regulations 2007^f2, or”.

(3)

In subsection (3)—

(a)

in paragraph (c) omit “between the child’s 8th birthday and the last day on which he is treated as being a child”;

(b)

at the end of paragraphs (c) and (d) omit “or”; and

(c)

after paragraph (e) insert—

“or

(f)

by a child care provider approved under the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007^f3.”.

(4)

In subsection (5)(c) omit “between the child’s 12^th birthday and the last day on which he is treated as being a child”.

(5)

In subsection (7)—

(a)

at the end of paragraph (a) omit “or”; and

(b)

in paragraph (c) after “subsection (2)(ea)” insert “or (3)(f)”.

Annotations

f1: Section 318C was inserted by paragraph 1 of Schedule 13 to the Finance Act 2004.
f2: S.I. 2007/730.
f3: S.I. 2007/226 (W.20).